AHMAD, NAJIB (2021) PROSEDUR PELAYANAN KPPBC TIPE MADYA CUKAI KUDUS DALAM PEMBEBASAN BARANG IMPOR POLYESTER DI KAWASAN BERIKAT PT KANINDO MAKMUR JAYA JEPARA. KARYA TULIS.
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Abstract
In this paper, the aim of this paper is to obtain a deeper picture and understanding of how the process of releasing imported export goods through bonded zones at the Kudus Customs and Excise Supervision and Service Office (KPPBC TMC Kudus).The author presented a paper with data collection based on the results of land practice at the Office of Supervision and Service of the Middle Type Customs and Excise Kudus (KPPBC TMC Kudus). The sources of data used were primary data and secondary data. Primary data is done by observing objects and direct interviews at land practice sites, while secondary data is obtained from books and other sources. Based on the results of this paper, it can be concluded that the process of releasing imported goods through a bonded area at KPPBC TMC Kudus can be through the Release of Imported Goods from the Customs Area and the Release of Imported Goods for Use. Several export and import industries receive relief facilities, such as exemption from import duty or 0% tariff, reduced import-tariff to 5%, and postponement of VAT (Value Added Tax) imposition. An example for an imported industry that has received facilities is the bag manufacturing industry. So the duties and functions of the Directorate General of Customs and Excise are closely related to the management of State Finances, among others, collecting import duties and taxes on imported goods (Import VAT, PPh Article 22, PPnBM) and Excise. Keywords: Imported Goods, Suspension of Import Duty, Bonded Zone
Item Type: | Article |
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Additional Information: | 185610012 |
Subjects: | Ketatalaksanaan Pelayaran Niaga |
Divisions: | Program Studi > D3-Ketatalaksanaan Pelayaran Niaga |
Depositing User: | AMNI Perpustakaan Semarang |
Date Deposited: | 31 Aug 2021 05:04 |
Last Modified: | 31 Aug 2021 05:04 |
URI: | http://repository.unimar-amni.ac.id/id/eprint/3568 |
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